2014 (1) TMI 1453

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..... r : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,23,992/-, interest thereof and equivalent amount of penalty imposed. 2. The above said amounts have been confirmed by the lower authorities as ineligible cenvat credit availed by the appellant on the basis of TR-6 Challans vide which he has discharged the service tax liability as a commission .....

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..... pellant would take us through the provisions of Rule 4(a) of the Service Tax Rules and submit that appellant is not required to pay service tax liability and the said Rule 4(a) talks about the situation wherein excess amount paid can be utilised. We find no merits in the arguments raised by the learned consultant, at least at the stay stage as on a plain reading of Rule 4(a) of Service Tax Rules, .....

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